CIVIS, Internal Revenue Clarifications on Self Defense Review of Whistleblower Reports

civil, The Revenue Agency provides clarifications on Self-protection review requests Violation communications, referred via the e-help channel reserved for Citizens and mediators.

These explanations are given in Resolution No. 72 On December 16, 2021.

The remote assistance channel can be used in cases where there is no data or Items not considered or incorrectly evaluated in tax settlement.

The taxpayer can provide the necessary clarifications Within the next 30 days upon receipt of the notification.

The information in the practice document is also provided in the event that Order after 30 days set out in the term.

CIVIS, Internal Revenue Clarifications on Self Defense Review of Whistleblower Reports

with the Resolution No. 72 of December 16, 2021 The Revenue Agency provides clarifications on Self-protection review requests Violation reports submitted through CIVIS.

Revenue Agency – Resolution No. 72 of December 16, 2021

Clarifications regarding the processing of self-protection review requests for infringing communications handled through the CIVIS remote assistance channel.

The dedicated e-help channel for citizens and mediators can be used in cases where any of them are detected Data or items that were not considered or evaluated incorrectly in tax settlement.

In other words, this channel can be used in response to friendly notices, on the basis of provisionsArticle 36 bis From Republican Decree No. 600 of 1973 andArticle 54 bis 633 for the year 1972.

In the event that there are any data or items that were not taken into account or were incorrectly assessed in the tax settlement, the citizen can do so Provide clarification within 30 days.

The Revenue Agency also specifies that:

“This deadline, in the event that an invitation is sent through electronic channels containing the results of the settlement to the persons referred to in paragraph 3 of Article 3 of the Regulation referred to in Presidential Decree 322 of 1998, shall commence from the sixtieth day following the day on which the notice is made available to the mediator.”

The citizen can then request a review of the situation, and if the reasons are justified, he can obtain a Tax reformulation.

The doubts expressed by the mediators, to which the clarifications of the Revenue Agency respond, regarding the effects of making the offerRequest for review through CIVIS If the 30-day period has expired.

They specifically ask Clarifications regarding penalties and interests.

In fact, if payment is made within 30 days of receipt of the notification, the taxpayer can request a reduction in administrative fines to a third party and the interest.

The reduction is up to the taxpayer who makes the payment on the spot, or within 7 days. So within 37 days of receiving the letter.

CIVIS, clarifications on the self-protection review in relation to the 30-day appointment

In the revenue agency decision they were proposed Several hypothesesSome of them are about submitting the self-protection application within 30 days, and others are after this period.

The reference date is a date Electronic receipt Issued by CIVIS.

In cases of submitting an application via 30 days The following situations can occur:

• Request accepted For the total amount, the office proceeds to recalculate the claim and cancel the connection;
• Partially accepted, the Office shall proceed to recalculate the claim and update the communication, so that, in accordance with the provisions of Article 2, paragraph 2, of Legislative Decree No. No. 462 of 1997, from the date of receipt of the communication “Final” – Containing the return of the statement in the self-protection of the amounts due – The deadline for payment (thirty days) begins again. Thus, the taxpayer benefits from the envisaged reduction of penalties to one third on the remaining debt;
• reques has been rejectedThe office confirms the irregularities. In this case, as mentioned earlier, depending on the day on which the payment is made (within or more than thirty days from the receipt of the notification), the taxpayer is entitled to benefit from the reduction of amounts or not.

On the other hand, if the request is made After the end of the 30 daysThe following situations occur:

• the Partially accepted, the office proceeds to recalculate the claim and update the contact. However, the taxpayer will not be able to benefit from any reduction in fines and interest, which will be fully applied to the remaining amounts;
• reques has been rejectedThe office confirms the irregularities. Even in this case, the taxpayer will not be able to benefit from any reduction in fines and interest, which will be fully applied to the amounts owed.

With regard to the clarifications to the taxpayer, the Revenue Agency states that:

“In this regard, we take the opportunity to emphasize that CIVIS allows documents to be attached to support those operations for which management needs to obtain documents directly from taxpayers that would not otherwise be obtained.”

With regard to the activity of assistance to Violation ReportsIn electronic notices and related payment invoices, the taxpayer does not have to attach any documents.

Instead, the Reason for request, in a space of about 3000 characters.

For more information, theHelp with the physical counter But this method should be carefully evaluated, given the coronavirus emergency.